Abstract : An emerging class of unusual compounds Anionic Lewis Acids was the center of study in this research program. We carried out ab initio molecular orbital calculations on two of these anions, (CF3SO2)2N(-), and (CF3SO2)3C(-). A multi-nuclear FT-NMR study was conducted on a series of anions and the results could be rationalized on the number of substituents present in the anions. In addition, a new anionic Lewis acid was synthesized and evaluated. jg p.1